Please explain and post answer so that half the answer isnt cut off! thanks!

Issuing Bonds at a Premium On the first day of the fiscal year, a company issues a $5,400,000,7%, 4-year bond that pays semiannual interest of $189,000 (55,400,000 x 7% * *), receiving cash of $5,993,365 Journalise the bond issuance. If an amourit box does not require an entry, leave it blank